Accounting for human rights: doxic health and safety practices. The accounting lesson from ICL

Accounting for Human Accounting for Human Rights: Doxic Health Rights: Doxic Health

and Safety Practices – and Safety Practices – the accounting lesson the accounting lesson

from ICLfrom ICL

Bourdieu (1998, p 2) “My entire scientific Bourdieu (1998, p 2) “My entire scientific enterprise is indeed based upon the enterprise is indeed based upon the belief that the deepest logic of the social belief that the deepest logic of the social world can be grasped only if one plunges world can be grasped only if one plunges into the particularity of an empirical into the particularity of an empirical reality, historically located and dated, reality, historically located and dated, but with the objective of constructing it but with the objective of constructing it as a “special case of what is possible,” as a “special case of what is possible,” as Bachelard puts it, that is, as an as Bachelard puts it, that is, as an exemplary case in a finite world of exemplary case in a finite world of possible configurations. possible configurations.

This paper deals with a very specific This paper deals with a very specific human right – human right –

the right to work in a safe the right to work in a safe environment. environment.

The scale of the abuse of this human The scale of the abuse of this human right is profound. right is profound.

The International Labour Organization The International Labour Organization reports that 2.2 million workers were reports that 2.2 million workers were killed in 2005 by occupational killed in 2005 by occupational accidents and work-related diseases, accidents and work-related diseases, another 270 million suffered non-fatal another 270 million suffered non-fatal accidents, and 160 million were hit accidents, and 160 million were hit with occupational diseaseswith occupational diseases

These deaths and injuries are not These deaths and injuries are not confined to the economic south.confined to the economic south.

For example, in Canada, official statistics For example, in Canada, official statistics suggest that there are in the region of suggest that there are in the region of one million workplace injuries a year one million workplace injuries a year although many work-related deaths do although many work-related deaths do not appear in the official statistics, not appear in the official statistics, because they were not accepted as such because they were not accepted as such by Workers Compensation Boards, or by Workers Compensation Boards, or resulted from occupational diseases not resulted from occupational diseases not yet recognized as having roots in the yet recognized as having roots in the workplace. workplace.

In the so-called developed world we In the so-called developed world we argue that there is an expectation argue that there is an expectation that our employer and the that our employer and the infrastructure ‘regulating’ our society infrastructure ‘regulating’ our society will act in our interest and protect us: will act in our interest and protect us: we have legal systems and we have legal systems and regulatory frameworks of elected regulatory frameworks of elected agencies to “protect” us. agencies to “protect” us.

BourdieuBourdieu

Sets forth a dialectical relationship Sets forth a dialectical relationship between agency and structure which between agency and structure which transcends the apparently transcends the apparently irreconcilable perspectives of irreconcilable perspectives of objectivism and subjectivism.objectivism and subjectivism.

Western workers’ subjectivities Western workers’ subjectivities suggest we live in advanced countries suggest we live in advanced countries where are human rights are protected where are human rights are protected and that we will be safe at work.and that we will be safe at work.

In the UK, this belief is reinforced by In the UK, this belief is reinforced by social structures like the Health and social structures like the Health and safety Executive and the legal safety Executive and the legal structures in place to prosecute bad structures in place to prosecute bad employers.employers.

DoxaDoxa

The “surface” conformity between The “surface” conformity between mental and objective structures is mental and objective structures is called doxa.called doxa.

However, the view of the dominant is However, the view of the dominant is imposed as the universal point of view.imposed as the universal point of view.

Our mental structures are controlled Our mental structures are controlled by preconceived thematics which by preconceived thematics which portray a non-neutral vision of reality portray a non-neutral vision of reality which serves to uphold the interests of which serves to uphold the interests of the most powerful. the most powerful.

The StateThe State

A key function of the modern state is to A key function of the modern state is to bring about a theoretical unification.bring about a theoretical unification.

For example the state contributes to the For example the state contributes to the unification of the cultural market by unification of the cultural market by unifying all codes, linguistic and juridical; unifying all codes, linguistic and juridical; through classification schemes (eg through classification schemes (eg according to sex and age) inscribed in law; according to sex and age) inscribed in law; through bureaucratic procedures; and through bureaucratic procedures; and through educational structures and social through educational structures and social rituals. rituals.

In short, the State moulds In short, the State moulds mental mental structuresstructures

while at the same time imposing common while at the same time imposing common principles of vision and division. principles of vision and division.

I’m female; unmarried; solvent; PhDI’m female; unmarried; solvent; PhD And we argue that we're workers who And we argue that we're workers who

participate in an advanced western participate in an advanced western economy with all the protections which economy with all the protections which that brings.that brings.

Neo-liberalismNeo-liberalism

Business good/state badBusiness good/state bad Private = efficient; flexible; dynamicPrivate = efficient; flexible; dynamic Public = inefficient; rigid; fossilizedPublic = inefficient; rigid; fossilized Market = individualMarket = individual State = group/collectivismState = group/collectivism State regulation = badState regulation = bad Self regulation =goodSelf regulation =good

We argue that neo-liberalism served We argue that neo-liberalism served to help mould the mental structures to help mould the mental structures of the owners and senior of the owners and senior management at ICL too.management at ICL too.

It could have killed them and/or their It could have killed them and/or their loved ones.loved ones.

The imposition of systems of The imposition of systems of symbolism and meaning which hide symbolism and meaning which hide objective power elations in a form objective power elations in a form which renders them legitimate is which renders them legitimate is described by Bourdieu as symbolic described by Bourdieu as symbolic violence.violence.

This paper unearths the underlying This paper unearths the underlying objective structures of symbolic objective structures of symbolic violence which frame the subjective violence which frame the subjective health and safety expectations of health and safety expectations of workers in ICL (and in the UK workers in ICL (and in the UK generally).generally).

Traditional Accounting and the Traditional Accounting and the explosionexplosion

On the last day of the Hearing in which On the last day of the Hearing in which ICL pleaded guilty to two Health and ICL pleaded guilty to two Health and Safety charges, the defence QC handed Safety charges, the defence QC handed the judge what appeared to be a single the judge what appeared to be a single sheet of unaudited figures prepared by sheet of unaudited figures prepared by the company which set out the size of the company which set out the size of fine which the companies involved fine which the companies involved could afford to pay without their could afford to pay without their business interests being affected. business interests being affected.

On 28th August, 2007, Lord Brodie, the On 28th August, 2007, Lord Brodie, the sentencing judge, announced that ICL sentencing judge, announced that ICL Plastics and ICL Tech would each be fined Plastics and ICL Tech would each be fined £200,000.£200,000.

The, albeit unaudited, abbreviated The, albeit unaudited, abbreviated accounts which had been lodged by the accounts which had been lodged by the company at Companies House company at Companies House demonstrated the cash holdings were demonstrated the cash holdings were £897,511 (30th Nov 2003); £455,187 (30th £897,511 (30th Nov 2003); £455,187 (30th Nov 2004); and £749,950 (30th Nov 2005). Nov 2004); and £749,950 (30th Nov 2005).

This fine could be compared to a fine This fine could be compared to a fine of £121.5m imposed by the OFT and of £121.5m imposed by the OFT and $300m (£150m) by the US $300m (£150m) by the US department of justice in 2007 on department of justice in 2007 on British Airways for colluding over the British Airways for colluding over the setting of fuel-surcharges for cargo setting of fuel-surcharges for cargo and long-haul passenger flights.and long-haul passenger flights.

It was estimated that the site where the explosion It was estimated that the site where the explosion occurred, had an insurance value of £2.2m. occurred, had an insurance value of £2.2m.

This information was made available to the Court, This information was made available to the Court, yet despite this, Lord Brodie made it clear that “it yet despite this, Lord Brodie made it clear that “it would be inappropriate for the Crown to present would be inappropriate for the Crown to present an independent valuation of the accused an independent valuation of the accused companies” . companies” .

The court deemed that sufficient information was The court deemed that sufficient information was available to determine the fine, roughly equal to available to determine the fine, roughly equal to £44,000 for every life lost in the explosion and £44,000 for every life lost in the explosion and without any accounting for those seriously without any accounting for those seriously injured.injured.

Financial factors not included in the Financial factors not included in the financial statementsfinancial statements

The companies involved received a The companies involved received a sum of £420,000 from their insurers. sum of £420,000 from their insurers.

The cost of clearing the land to the The cost of clearing the land to the local authority was £1m (as far as local authority was £1m (as far as the authors are aware, the local the authors are aware, the local authority has made no attempt to authority has made no attempt to recover this cost from ICL). recover this cost from ICL).

In time, the company will be able to In time, the company will be able to sell the land for around £3m.sell the land for around £3m.

The cash holdings did form part of the The cash holdings did form part of the campaign for a public inquiry. campaign for a public inquiry.

Thus financial information, while limited, Thus financial information, while limited, played a part in the struggle to hold ICL played a part in the struggle to hold ICL accountable. accountable.

In terms of representing and upholding the In terms of representing and upholding the human rights of workers to health and safety human rights of workers to health and safety at work the formal accounts of the ICL Group at work the formal accounts of the ICL Group of companies certainly proved to be an of companies certainly proved to be an inadequate basis for establishing the fine. inadequate basis for establishing the fine.

Looking through the lens offered by Looking through the lens offered by Bourdieu we can further unmask the Bourdieu we can further unmask the financial accounts as a tool of financial accounts as a tool of violence. violence.

They are misrecognised as vehicles They are misrecognised as vehicles of accountability and misrecognised of accountability and misrecognised by the judiciary as a legitimate basis by the judiciary as a legitimate basis for financial representation of harm. for financial representation of harm.

The Health and Safety ExecutiveThe Health and Safety Executive

The HSE has been granted State The HSE has been granted State symbolic capital and organisational symbolic capital and organisational structures have been created to structures have been created to support it.support it.

Doxa means that we put our trust in Doxa means that we put our trust in it.it.

At the time of the explosion the HSE At the time of the explosion the HSE had 68 inspectors to police 81,000 had 68 inspectors to police 81,000 workplaces in Scotland.workplaces in Scotland.

The pipeThe pipe

The history of the use of LPG at ICL The history of the use of LPG at ICL began in 1969, when an LPG tank began in 1969, when an LPG tank was installed in a yard outside of the was installed in a yard outside of the ICL factory building. ICL factory building.

Over the years the tank had created Over the years the tank had created considerable interest on the part of considerable interest on the part of the HSEthe HSE

The directors stalled on their The directors stalled on their recommendations.recommendations.

In 1988, a key event in the history In 1988, a key event in the history occurred.occurred.

The HSE inspector, John Ives (who had The HSE inspector, John Ives (who had experience of Inspecting ICL since 1981), experience of Inspecting ICL since 1981), attended that visit with Alan Tyldesley who attended that visit with Alan Tyldesley who had recently been recruited as a Specialist had recently been recruited as a Specialist Inspector, working with the Field Inspector, working with the Field Consultancy Group dealing with fire and Consultancy Group dealing with fire and explosion. explosion.

He made 12 recommendations He made 12 recommendations

Recommendation 11Recommendation 11

Part of the underground pipework Part of the underground pipework carrying LPG vapour into the building carrying LPG vapour into the building should be excavated. The state of the should be excavated. The state of the pipework and any corrosive protective pipework and any corrosive protective coating should be examined by a coating should be examined by a competent person and any competent person and any recommendations made as a result of recommendations made as a result of this inspection should be carried out. A this inspection should be carried out. A pressure test of the pipework should pressure test of the pipework should also be carried out. also be carried out.

In the subsequent trial relating to the In the subsequent trial relating to the explosion it was heard that the cost explosion it was heard that the cost of renewing the pipe would have of renewing the pipe would have been £405.been £405.

Ives returned to ICL on 1st Ives returned to ICL on 1st September, 1988, to discuss September, 1988, to discuss Tyldesley’s report with Stott. The Tyldesley’s report with Stott. The entry on the HSE Report on Visits entry on the HSE Report on Visits form recorded thatform recorded that Mr Stott opened the meeting by Mr Stott opened the meeting by

announcing that he was transferring his announcing that he was transferring his oven from LPG to mains gas which will oven from LPG to mains gas which will reduce the need for the LPG store. reduce the need for the LPG store.

The outcome of the meeting was that Stott The outcome of the meeting was that Stott was going to discuss the issue with a for-was going to discuss the issue with a for-profit company, Calor (its LPG supplier), and profit company, Calor (its LPG supplier), and would return to the HSE with a new would return to the HSE with a new proposal. proposal.

Thus Stott made two completely Thus Stott made two completely contradictory statements during the same contradictory statements during the same meeting. If ICL truly intended to convert to meeting. If ICL truly intended to convert to natural gas they had no need to speak to natural gas they had no need to speak to their LPG supplier – they would have had to their LPG supplier – they would have had to speak to a natural gas supplier.speak to a natural gas supplier.

Calor watered down the recommendations.Calor watered down the recommendations. Ives went along with CalorIves went along with Calor Lord Gill at the Public Inquiry stated that “it Lord Gill at the Public Inquiry stated that “it

is clear from Mr Ives’ evidence about the is clear from Mr Ives’ evidence about the Calor counter-proposal that his decision to Calor counter-proposal that his decision to accept it was influenced, in part at least, accept it was influenced, in part at least, by his fear of the consequences if he by his fear of the consequences if he should reject it.” It was well known to the should reject it.” It was well known to the Inspectorate that Calor had a history of Inspectorate that Calor had a history of challenging HSE enforcement notices. challenging HSE enforcement notices.

To cut a long story shortTo cut a long story short

Recommendation 11 was filed away Recommendation 11 was filed away and totally forgotten about until the and totally forgotten about until the explosion.explosion.

The Director who went to Calor The Director who went to Calor (Stott) was in charge of risk (Stott) was in charge of risk assessment and didn’t mention the assessment and didn’t mention the pipe in the newly implemented HSE pipe in the newly implemented HSE regime.regime.

Imagine if the workers had seen Imagine if the workers had seen Tyldesley’s recommendationsTyldesley’s recommendations

But HSE does not value worker inputBut HSE does not value worker input Lawrence ConnellyLawrence Connelly

Accounting for Human RightsAccounting for Human Rights

The account should contain The account should contain unabridged HSE reports. Because of unabridged HSE reports. Because of the potential for “negotiation and the potential for “negotiation and compromise” on the part of the HSE, compromise” on the part of the HSE, reports should be shown to reports should be shown to management and workers at the management and workers at the same time, before any discussion same time, before any discussion and negotiation takes place. and negotiation takes place.

While it would certainly be a step While it would certainly be a step forward to provide HSE inspectors’ forward to provide HSE inspectors’ reports as part of a social account we reports as part of a social account we argue that the actual report itself argue that the actual report itself would be enhanced by the creation would be enhanced by the creation of a more broadly based team of a more broadly based team comprising relevant worker comprising relevant worker representation. representation.

Our third recommendation is that no Our third recommendation is that no commercial supplier should be commercial supplier should be involved in the production of the involved in the production of the report. report.

Our final recommendation is that all Our final recommendation is that all money spent on health and safety by a money spent on health and safety by a company is included in the Health and company is included in the Health and Safety account, alongside costings for Safety account, alongside costings for remedying the issues raised in the HSE remedying the issues raised in the HSE report. Only comprehensive testing of report. Only comprehensive testing of known process hazards and full known process hazards and full communication with workers would communication with workers would have improved HSE’s ability to identify have improved HSE’s ability to identify the key problems at the plant.the key problems at the plant.